Sales and use tax; refunds. (SB444)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax; refunds. Prohibits any taxpayer failing to give a dealer at the time of purchase an exemption certificate that was issued by the Department of Taxation from receiving interest on a refund claim for any period prior to the date the refund claim is completed. The bill also subjects tax preparers of and tax practitioners assisting with false or fraudulent returns, exemption certificates, or refund requests to the same criminal penalty (Class 1 misdemeanor) to which dealers who violate the sales tax laws are subjected. Read the Bill »


Bill Has Passed


01/12/2016Prefiled and ordered printed; offered 01/13/16
01/12/2016Prefiled and ordered printed; offered 01/13/16 16100742D
01/12/2016Referred to Committee on Finance
01/16/2016Impact statement from TAX (SB444)
02/03/2016Committee substitute printed 16105067D-S1
02/03/2016Reported from Finance with substitute (15-Y 0-N) (see vote tally)
02/04/2016Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/05/2016Read second time
02/05/2016Reading of substitute waived
02/05/2016Committee substitute agreed to 16105067D-S1
02/05/2016Engrossed by Senate - committee substitute SB444S1
02/08/2016Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/11/2016Placed on Calendar
02/11/2016Read first time
02/11/2016Referred to Committee on Finance
02/16/2016Assigned Finance sub: Subcommittee #2
02/16/2016Impact statement from TAX (SB444S1)
02/17/2016Subcommittee recommends reporting (11-Y 0-N)
02/22/2016Reported from Finance (22-Y 0-N) (see vote tally)
02/23/2016Read second time
02/24/2016Read third time
02/24/2016Passed House BLOCK VOTE (100-Y 0-N)
02/24/2016VOTE: BLOCK VOTE PASSAGE (100-Y 0-N) (see vote tally)
02/25/2016Bill text as passed Senate and House (SB444ER)
02/25/2016Signed by Speaker
02/26/2016Signed by President
02/29/2016Enrolled Bill Communicated to Governor on 2/29/16
02/29/2016G Governor's Action Deadline Midnight, March 7, 2016
03/01/2016Impact statement from TAX (SB444ER)
03/07/2016G Approved by Governor-Chapter 303 (effective 7/1/16)

Duplicate Bills

The following bills are identical to this one: HB398.